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Purpose <p>This study examines socio-environmental (SE) reporting in Bangladesh’s tannery industry through legitimacy theory, focusing on alignment with the ISO 26000 social responsibility standard. Despite its economic role, the tannery sector is a major source of environmental and social risks.</p> Design/methodology/approach <p>The study analyzes the content of 82 annual reports from six Dhaka Stock Exchange-listed tannery companies over the period 2010–2024, and develops a comprehensive SE disclosure index across ISO 26000’s seven core subject areas.</p> Findings <p>SE disclosures have gradually increased, especially in governance and labor practices, while environmental risk management and community development remain underreported. Firms appear to use SE reporting strategically to maintain legitimacy rather than demonstrate full sustainability commitment.</p> Practical implications <p>The findings offer guidance for firms, regulators, and NGOs to improve socio-environmental reporting practices in polluting industries by adopting standardized frameworks like ISO 26000 and prioritizing transparency across all sustainability dimensions.</p> Social implications <p>Enhanced SE disclosure in high-impact industries like tanneries can empower communities, protect labor rights, and promote environmental justice by contributing to broader societal trust and sustainable development in emerging economies.</p> Originality <p>This study contributes to the literature by documenting the SE reporting practices of the tannery industry in a developing country context, where longitudinal analyses remain scarce. Using legitimacy theory, it offers novel insights into the evolution of sustainability disclosures in an industry criticized for environmental and social impacts.</p>

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Assessing socio-environmental reporting practices in Bangladesh’s tannery industry

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年1月18日

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  • Afsana Sultana Shimu,
  • Tasmina Chowdhury Tania,
  • Rashed Jahangir

摘要

Purpose

This study examines socio-environmental (SE) reporting in Bangladesh’s tannery industry through legitimacy theory, focusing on alignment with the ISO 26000 social responsibility standard. Despite its economic role, the tannery sector is a major source of environmental and social risks.

Design/methodology/approach

The study analyzes the content of 82 annual reports from six Dhaka Stock Exchange-listed tannery companies over the period 2010–2024, and develops a comprehensive SE disclosure index across ISO 26000’s seven core subject areas.

Findings

SE disclosures have gradually increased, especially in governance and labor practices, while environmental risk management and community development remain underreported. Firms appear to use SE reporting strategically to maintain legitimacy rather than demonstrate full sustainability commitment.

Practical implications

The findings offer guidance for firms, regulators, and NGOs to improve socio-environmental reporting practices in polluting industries by adopting standardized frameworks like ISO 26000 and prioritizing transparency across all sustainability dimensions.

Social implications

Enhanced SE disclosure in high-impact industries like tanneries can empower communities, protect labor rights, and promote environmental justice by contributing to broader societal trust and sustainable development in emerging economies.

Originality

This study contributes to the literature by documenting the SE reporting practices of the tannery industry in a developing country context, where longitudinal analyses remain scarce. Using legitimacy theory, it offers novel insights into the evolution of sustainability disclosures in an industry criticized for environmental and social impacts.